New college or university graduates who find a job in an eligible region within 24 months of graduating are entitled to a non-refundable tax credit equal to 40% of their eligible salary (annual maximum of $3,000; cumulative lifetime maximum $10,000 for graduates holding college or university diplomas and $8,000 for new graduates of a secondary school professional program).

This document has been updated on August 31st, 2018 and reflects the state of the Law, including draft amendments, at that date.